In plain words
The whole universe is the many forms of Viṣṇu; in all beings, at all times, the Lord's divine power alone rules; all the countless living beings are filled with God!
Embodiments of the divine Ātma!
For the world of living beings, the support of life is the earth itself! The support of the earth's life is water. The essence of water is the crops. Man is the very form of these crops. The highest meaning of man is speech. The strength of speech is Ṛta. That is the Ṛk. The beauty of the Ṛk is the Sāma. The very form of the essence of the Sāma is ‘Oṃkāra.’ Such humanness emerges from divinity, lives in divinity itself, and subsides into divinity itself. This Oṃkāra has three kinds of place. Three sounds: the letter ‘a’, the letter ‘u’, the letter ‘m’. ‘A’ is the principle of prāṇa. ‘U’ is humanness. ‘M’ is the body. Oṃkāra is nothing but the combined form of Ātma, Manas and body. From this ‘a’ emerged this world; that is prāṇa. From ‘u’ emerged the principle of the mind. From ‘m’ arose this body. The three principles called Ātma, Manas and body, which are the principle of a, u and m, pervade even heaven, earth and as far as the sun. For the whole of creation, Oṃkāra alone is the essence.